April 2023

VOlUME 06 ISSUE 04 APRIL 2023
The Role of Local Taxes and Local Retributions to Provincial Government Local Own-Source Revenue (Pad) in Indonesia in 2019-2021 (Before and During the Covid-19 Pandemic)
Rakhmini Juwita
Universitas Terbuka, Tangerang- Indonesia
DOI : https://doi.org/10.47191/ijsshr/v6-i4-18

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ABSTRACT

This study aims to analyze the role which in this case includes the effectiveness, growth rate, and contribution of local taxes and regional levies to the locally generated revenue (PAD) in Indonesia in 2019-2021, or a comparison of the phenomena before and during the Covid-19 period. The data is sourced from secondary data in the form of time series data obtained by researchers indirectly through intermediary media, the Directorate General of Fiscal Balance, Ministry of Finance of the Republic of Indonesia through the https://djpk.kemenkeu.go.id page. Methods of testing and data analysis using descriptive statistical tests by measuring the effectiveness, contribution, and growth rate. Based on the results of the research, the effectiveness of provincial government regional tax revenues or regional levies in 2019 – 2021 has fluctuated and tends to experience a drastic decline in 2020. However, it can still be categorized as less effective to very effective. The average g rowth rate of all provincial governments in Indonesia has not managed to experience growth in both local tax revenues and regional levies in 2019 – 2021. The contribution of local taxes to the locally generated revenue (PAD) of all provinces in Indonesia is classified as very good. Meanwhile, the contribution of regional levies to the PAD of all provinces in Indonesia is classified as very low.

KEYWORDS:

Local Taxes; Locally Generated Revenue (PAD; Regional Levies.

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VOlUME 06 ISSUE 04 APRIL 2023

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